Tennessee Explains Application of Sales Tax to Restaurant Gift Cards

The Tennessee Department of Revenue Issued a letter ruling to explain the how sales tax applies to a taxpayer’s purchase and distribution of gift cards.

Online Travel Companies Responsible for Hotel Occupancy Taxes in Pennsylvania

Effective January 22, 2019, booking agents are required to collect Pennsylvania state and local hotel occupancy taxes on the full retail rate charged for a hotel room.

Airline Entitled to Virginia 90 Continuous Days Exemption on Hotel Rooms

An airline was entitled to a Virginia sales tax exemption on hotel rooms it occupied for longer than 90 continuous days.

Minnesota Issues Sales Tax Guide for Hotels and Other Lodging Establishments

The Minnesota Department of Revenue released a sales and use tax industry guide for hotels and other lodging establishments.

Wisconsin Provides Guidance on Lodging Marketplace Tax Duties

Wisconsin has issued a bulletin with guidance on tax responsibilities for persons offering short-term lodging through third-party websites (such as Airbnb and VRBO).

Illinois Enacts Hotel Tax Exemption for Religious Organizations

Effective July 1, 2017, Illinois enacted an exemption from the Hotel Operators’ Occupation Tax for religious organizations renting, leasing, or letting rooms in furtherance of the purposes for which they are organized.

North Carolina Issues Letter Ruling on Taxability of Hotel Stays

Hotel stays over 90 days in North Carolina are exempt from state sales tax, even if a guest checks out and immediately checks back during the period to take advantage of a discount.

Airbnb to Collect Sales Taxes in South Dakota

Beginning September 1, 2017, Airbnb will collect and remit state and municipal taxes on all eligible bookings in South Dakota. The appropriate taxes will be charged when booking through Airbnb.

Online Travel Companies Not Liable for Hotel Accommodations Tax in Chicago

An Illinois appellate court determined that online travel companies were not liable for Chicago’s hotel accommodations tax on facilitation and service fees charged to customers reserving hotel rooms, as the fees were not rent.

South Carolina Will No Longer Mail Admissions Tax Returns

Effective June 1, 2017, the South Carolina Department of Revenue will no longer mail Admissions Tax Returns to taxpayers. Admissions tax must be collected when an admission fee has been charged.

Utah Enacts Transient Room Tax, Effective January 1, 2018

Utah has enacted a transient room tax on transactions involving tourist home, hotel, motel, or trailer court accommodations and services that are regularly rented for less than 30 consecutive days.

Chicago Personal Property Lease Tax Does Not Apply Outside City Limits

The Illinois Supreme Court held that Chicago’s taxation of car rentals outside city limits under the personal property lease transaction tax ordinance violates the home rule article of the Illinois Constitution.

Jurisdictions in California, Colorado and Illinois Approve Soda Taxes

On November 8, 2016, the San Francisco, Oakland, and Albany jurisdictions in California and the Boulder jurisdiction in Colorado approved “soda taxes” through ballot measure.

Separately Stated Food and Beverage Services Charges Exempt in Indiana

An Indiana hotel operator, which provided meeting rooms and made food and beverages arrangements, was not liable for sales tax on separately stated service charges for serving food and beverages on customer invoices.

Airbnb Required to Collect Meals and Rooms Tax in Vermont

Beginning October 1, 2016, Airbnb will collect and remit meals and rooms tax on payments for lodging offered by its hosts located in Vermont. Airbnb hosts are not responsible for any back taxes they have failed to collect.

Rhode Island Issues Notice Regarding Taxation of Ride Sharing Services

Rhode Island issued a notice regarding legislation that imposes sales and use tax on transportation network companies or ride sharing companies, such as Uber and Lyft, effective July 1, 2016.

Rental Cars Used in Chicago Are Subject to Personal Property Lease Transaction Tax

A car rental company’s short-term vehicle rental that occurred outside Chicago was subject to the Chicago personal property lease transaction tax since the vehicle was used in Chicago.

Short-Term Home Rentals Made Through Rental Websites Taxable in Tennessee

Individuals using rental websites to rent their homes on a short-term basis must collect and remit Tennessee sales tax. More…

Electricity Used by Restaurants Exempt in Indiana

Electricity used by a restaurant group qualified for the consumption exemption from Indiana sales and use tax. More…

Idaho Homeowners Must Charge Sales Tax on Short-Term Rentals

Idaho homeowners must collect Idaho sales and travel and convention tax on short-term rentals. More…

Rhode Island Amends Definition of Hotel for Sales Tax and Hotel Tax Purposes

Rhode Island amended the definition of hotel for sales and hotel tax purposes, effective 07/01/15. More…

New Jersey Imposes Admissions Surcharge

The New Jersey Division of Taxation authorized municipalities to impose a 5% surcharge of each admission charge to a major place of amusement that is subject to New Jersey sales tax, effective April 1, 2010. The surcharge must be separately…

New Jersey Municipalities Authorized to Impose Surcharge on Admissions to Certain Places

A New Jersey ordinance imposing a 5% surcharge on admission charges that are subject to sales tax may be adopted by municipalities that have a major place of amusement. Any surcharge imposed is not considered part of the sale price…

New Jersey Taxes Carnival and Circus Tickets Sold by Exempt Organizations

These tickets are subject to the full applicable sales tax rate. Section 9(f)(2) of the New Jersey Sales and Use Tax Act provides that the exemption for qualifying non-profit organizations does not apply in the case of admissions to “carnivals,…